BUSINESS INFORM №3-2017

The title and content

ABSTRACTS AND INFORMATION ABOUT AUTHORS

36

Section: Economics of Enterprise
UDC 658.14/.17
Makarenko T. Y.
The Conception of the Value-Oriented Controlling Based on the Criterion of Economic Value Added (EVA®) (p. 225 - 230)
This article is aimed at studying the theoretical foundations and elaborating practical recommendations on introduction of the system of value-oriented controlling in the enterprise, using the common in practice conception of economic value added (EVA®). Approaches to calculation and directions for securing growth of the value of economic value added have been defined. Expedience of building a value-oriented controlling system based on this criterion has been substantiated. A regression analysis has been carried out, existence of a relationship between the market value and the value of the indicator of economic value added has been proved. A classification of the accounting adjustments when calculating the indicator values has been provided, allowing to reflect the actual performance and to minimize the disadvantages of the economic value added as an accounting indicator of effectiveness. Proposals to providing by enterprises the value-oriented reporting have been elaborated, which will help transforming the opportunities and prospects for growth in the real value by improving communications with investors and minimizing the information asymmetry between company and participants in the capital markets.
Keywords: economic value added, value-oriented controlling, management, indicator of effectiveness.
Fig.: 2. Tabl.: 2. Formulae: 2. Bibl.: 12.

Makarenko Tetiana Yu. – Senior Lecturer, Department of Corporate Finance and Controlling, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]

Article is written in Ukrainian
Downloads/views: 5

Download article (pdf) -

Reference to this article:
Makarenko, Tetiana Yu. (2017) “The Conception of the Value-Oriented Controlling Based on the Criterion of Economic Value Added (EVA®).” Business Inform 3:225–230.

1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 | 45 | 46 | 47 | 48 | 49 | 50 | 51 | 52 | 53 | 54 | 55 | 56 | 57 | 58 | 59 | 60 | 61 | 62 | 63 | 64 | 65 | 66 |

FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

INFORMATION

The Plan of Scientific Conferences

OUR PARTNERS

Journal «The Problems of Economy»

The site and its metadata are licensed under CC BY-SA.

Write to webmaster